Section 710 — Corporation Tax Act 2010: Recovery of unpaid corporation tax for accounting period beginning before change

Recovery of unpaid corporation tax for accounting period beginning before change 710 1 This section applies if an officer of Revenue and Customs considers that—

a there has been a change in the ownership of a company (“X”),

b any corporation tax assessed on X for an accounting period beginning before the change remains unpaid at any time more than 6 months after it was assessed, and c any of conditions A to C in section 711 (conditions relating to company's trade or business) is met.

2 A person who is linked to X may be assessed by the officer and charged to an amount of corporation tax which does not exceed the amount remaining unpaid.

3 A person assessed and charged under this section is to be assessed and charged in the name of X.

4 An assessment under this section is not out of time if it is made within 3 years from the date of the final determination of the liability of X to corporation tax for the accounting period mentioned in subsection (1)(b).